Duty-free permit (or Duty-free vehicle permit or Motor Vehicle Permit on Concessionary Terms) is a permit issued by the Treasury of the Government of Sri Lanka that allows its holder to import a vehicle into Sri Lanka on duties concessions or exempt from certain taxes.
[1][2] The practice had been started by government of Prime Minister Sirimavo Bandaranaike.
[3] Following category of individuals are entitled to duty-free permits;